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Issues: Whether the declared price of the imported speakers could be rejected and valuation made under Rule 10A of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
Analysis: The declared value was found to have been rightly rejected by the Customs authorities. Once the declared price could not be accepted, valuation under Rule 10A was justified. The findings on valuation were concurrent findings of fact, warranting no interference.
Conclusion: The rejection of the declared value and application of Rule 10A were upheld, and the appeals were dismissed.
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